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 Section A - Taxation of RRA Annuities under Federal Income Tax Laws
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          The Taxation of Railroad Retirement Act Annuities
          Section A - Taxation of RRA Annuities under Federal Income Tax Laws
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              Section A - Taxation of RRA Annuities under Federal Income Tax Laws
          Section B - How RRA Annuity Component Payments are Taxed
          Section C - Payments That are Not Taxable
          Section D - Employee Contribution (EEC) Amount
          Section E - Taxed Under United States Citizen or Nonresident Alien Rules
          Section F - Tax Withholding and Railroad Retirement Annuities
          Section G - RRA Annuity Repayments
          Section H - Taxable Payments to Non-Annuitants
          Section I - Annual Railroad Retirement Act (RRA) Tax Statements
          Section J - Social Security Benefits Paid By the RRB
          Section K - Additional Information Section A - Taxation of RRA Annuities under Federal Income Tax Laws
							 
							
							
            TXB-85
      
            (03-23)
      
            The Tier 1, Tier 2, and vested dual benefit components of regular annuity payments and special guaranty (overall minimum) formula payments have been subject to Federal income tax since January 1, 1984. Supplemental annuities have been subject to Federal income tax since November 1, 1966.

Section 14 (45 U.S.C. Section 231m) of the RRA declares railroad retirement annuities are not taxable for State income tax purposes.
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                      Section B - How RRA Annuity Component Payments are Taxed  ›To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.Get Adobe Acrobat Reader
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 Last updated: 04/24/2023